
11
Sep
AICPA 2025 Criteria on Stablecoins
Addressing the need for consistency, transparency and trust in the stablecoin environment
To address the need for transparency and trust in the stablecoin ecosystem, the AICPA® developed a framework to enable transparent reporting – the 2025 Criteria for the Presentation and Disclosure of Redeemable Tokens Outstanding and the Availability of Assets for Redemption: Specific to asset-backed fiat-pegged tokens. These criteria provide a common framework for stablecoin issuers to present and disclose information on the outstanding stablecoins and the availability of the assets that back those stablecoins. Stablecoin issuers can leverage these criteria when developing their terms.